1. FortiSwitchOS 7.6.0 Administration Guide, Page 111, "Configuring an IPv4 ACL".
The guide details the CLI commands for configuring an ingress ACL. Under the config entries section for an ACL, the set action command is shown with the available parameters: set action {deny | permit | mirror}.
deny corresponds to option D (Drop frames).
mirror corresponds to option A (Redirect frames to another port, specifically for monitoring purposes).
2. FortiSwitch 7.6.0 Security Guide, Page 21, "Access control lists".
This document also confirms the available actions for ingress ACLs: "The following actions are available for ingress ACLs: permit, deny, mirror." This reinforces that dropping (deny) and redirecting/copying (mirror) are valid actions, while queue assignment and encryption are not direct ACL actions.